https://www.taxtmi.com/caselaws?id=41549 In taxing matters, a pre-deposit condition may be stayed in writ jurisdiction where the applicant shows undue hardship, the balance of convenience favours relief, and refusal would cause grave private injury. The Court noted unrebutted material showing lack of liquid assets and inability to furnish a bank guarantee or cash deposit, and found that the Tribunal had not assessed the practical hardship the condition would create. Interim relief was therefore granted against the deposit-and-guarantee requirement, while the appellate proceedings were left to continue expeditiously. en-us Thu, 14 Mar 1985 00:00:00 +0530 Fri, 04 Jun 2010 13:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41549 In taxing matters, a pre-deposit condition may be stayed in writ jurisdiction where the applicant shows undue hardship, the balance of convenience favours relief, and refusal would cause grave private injury. The Court noted unrebutted material showing lack of liquid assets and inability to furnish a bank guarantee or cash deposit, and found that the Tribunal had not assessed the practical hardship the condition would create. Interim relief was therefore granted against the deposit-and-guarantee requirement, while the appellate proceedings were left to continue expeditiously. Case-Laws Central Excise Thu, 14 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41549